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IHTM31776 | Assessing: CTDs: cancelled calculations

From HM Revenue & Customs · Inheritance Tax Manual

When you wish to cancel a calculation which has been paid and any part of the payment has been made by CTD you should

  • ask the taxpayer to forward a letter authorising the use of the CTD against a fresh claim

  • complete a fresh calculation and send it to the CTD Team with the taxpayer’s letter of authorisation and a covering memo quoting the CTD file number, stating that the previous calculation has been cancelled.

CTD Team will then proceed in the usual manner.